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All Journal Syi'ar Iqtishadi
Erlina Sari Pohan
Program studi Akuntansi, STIE Al-Khairiyah
Economics, Econometrics & Finance Other

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Zakat dan Intellectual Capital Pada Bank Umum Syariah di Indonesia Tri Wahyudi; Erlina Sari Pohan; Neneng Sri Suprihatin
Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking Vol 4, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jiec.v4i2.9845

Abstract

his study aims to analyze the performance ratio of zakat (ZPR), intellectual capital in Islamic Commercial Banks. The population period used is from 2011-2016. The sampling technique was purposive sampling and there were 57 (fiftyseven) samples that met the criteria. The analysis technique uses simple linear regression analysis. The results include intellectual capital has an influence on the zakat performance ratio (ZPR) in Islamic Commercial Banks in Indonesia.
Co-Authors Neneng Sri Suprihatin, Neneng Sri Tri Wahyudi Wahyudi